Henan Province Tax Measures For The Implementation Of

Original Language Title: 河南省车船税实施办法

Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/dfzfgz/201204/20120400367170.shtml

Henan province tax measures for the implementation of

    (December 21, 2011 the 97th meeting of the people's Government of Henan province considered by December 23, 2011 144th promulgated by the people's Government of Henan province as of January 1, 2012) article in accordance with the People's Republic of China travel Tax Act (hereinafter referred to as the vehicle tax Act) and the People's Republic of China vessel tax law implementation regulations (hereinafter referred to as the regulations) regulations, combined with the facts of the province, these measures are formulated.

    Article within the administrative area of the province administration of tax collection procedures apply.

    Third people's Governments at various levels shall strengthen the tax collection and administration leadership, coordinate and solve major issues in tax collection and administration.

    Public security, transportation, agriculture and fishing vessel registration management, vehicle inspection and tax withholding of Industry Department in the provision of travel-related information, and to assist local tax authorities to tax collection and administration.

    Vessel registration management, vehicle inspection bodies shall each quarter to the local tax authorities with information about the vehicle.

    Fourth vessel owners or management of human-vehicle tax taxpayer, shall pay the tax.

    Article fifth vessel specific tax, in accordance with these measures attached to the Henan provincial taxes on taxable items table implementation.

    Provincial finance and local tax departments in accordance with economic developments, in the vehicle and vessel tax law and the regulations within the scope of taxable items and tax adjusted in this specific application of the provincial vehicle tax credits, submitted to the provincial people's Government for approval before implementation.

    Sixth following travel to reduce or exempt taxes on:

    (A) the train ships under article III of the vessel tax law, tax exemption;

    (B) the 25th article of the Ordinance by train, ship, since the travel tax exemption within 5 years from the date of coming into force of the tax;

    (C) urban, InterCity and rural public transport boats, owned and mainly in the rural area of rural residents use motorcycles, three-wheeled vehicles and low-speed trucks, temporary tax exemption;

    (D) subject to severe natural disasters such as earthquake, flood tax difficulties and other special reason needed tax relief vessels, approved by the competent tax authorities, when the tax exemption;

    (E) energy conservation, use of new-energy vehicles tax relief, in accordance with the relevant provisions of the State.

    Article seventh tax collected by the local tax authorities are responsible for.

    Engaged in the business of compulsory third party liability insurance for motor vehicles insurance organization for motor vehicle tax withholding shall, when premiums collected taxes according to law.

    Local tax authorities may authorize vehicle registration, vehicle inspection departments or agencies, such as levying taxes, also available from the departments or agencies dealt with of office space travel tax matters. Eighth vehicle owners or managers in applying for vehicle registration, periodic inspection procedures, shall be submitted to the public security organs traffic management taxes or tax exemption certificate.

    On checking, does not provide tax or tax exemption certificate, the public security organs traffic management service not to go through the relevant formalities.

    Nineth taxpayers to declare and pay taxes on their own, to vehicle registration tax situs; collected through withholding tax, where the withholding tax; commissioned to collect taxes, to seat for the departments or agencies entrusted with paying taxes.

    Law does not require registration of vehicles, location for payment of travel tax and vessel owners or managers are located. Tenth car tax time to buy travel invoices or other supporting documents date shown for that month.

    Can't provide purchase invoices or other proof of travel documents, legally authorized by the competent tax authorities for tax liability occurred. 11th car annual report each month is calculated, one-time payment.

    Tax year as the Gregorian calendar from January 1 to December 31. In a tax year, taxpayers can insure the compulsory third party liability insurance for motor vehicles or to handle vehicle registration, inspection before any collection declare and pay taxes on their own.

    Taxpayers do not file and pay their own tax, travel tax assessable period for taxpayer-insured motor vehicle third party liability compulsory insurance or apply for vehicle registration, inspection day.

    12th withholding has been collecting payment of travel tax, taxpayers are no longer registered with the vehicle to the competent tax authorities and pay taxes.

    No withholding, the taxpayers should pay taxes to the competent tax authorities to declare.

    Taxpayers have to pay travel tax, travel tax shall be repeated.

    13th withholding as well as departments or agencies entrusted with levying taxes, before the 15th of the next month should be submitted to the local competent tax authorities collected or the tax reporting forms, vouchers and other documents provided for in provincial tax departments, information, and remit taxes and late fees, collection or on behalf of the tax last month. 14th regional tax authority shall, in accordance with the State Council Finance and tax Department standards and time limits payments to withholding agents collecting fees.

    Fees from the financial sector in budget expenditures.

    15th travel tax collection and management in accordance with the People's Republic of China regulations of the law on tax collection and management.

    The 16th local taxation organs and their functionaries, who, in violation of the relevant provisions more, reduction of and exemption from travel tax or deliberately make things difficult for taxpayers and withholding agents shall be given administrative sanctions constitutes a crime, criminal responsibility shall be investigated according to law. 17th these measures come into force on January 1, 2012. On May 11, 2007, 105th, published by the provincial Government of Henan province tax measures for the implementation of the provisional regulations repealed simultaneously.
    Annex: Henan province tax taxable items and tax tables
┌───────────────────┬──────┬───┬─────────┐
│                税目                  │  计税单位  │年税额│       备注       │
├────┬──────────────┼──────┼───┼─────────┤
│        │     1.0升(含)以下的      │            │ 180元│                  │
│        ├──────────────┤            ├───┤                  │
│ │ More than 1.0 litres to 1.6 l (inclusive) │ │ 300 │ │
│        ├──────────────┤            ├───┤                  │
│ │ Passenger car more than 1.6 l to 2.0 l (inclusive) │ │ 420 │ │
│ (By launching ├------------------┤ ├-┤ authorized passenger capacity 9 persons │
Cylinder capacity │ │ machines more than 2.0 liters to 2.5 liters (inclusive) │ │ │ 720 Yuan each (inclusive) │
│量(排气├──────────────┤            ├───┤                  │
│) │ More than 2.5 liters to 3.0 l (inclusive) │ │ 1500 │ │
│档〕    ├──────────────┤            ├───┤                  │
│ │ More than 3.0 liters to 4.0 l (inclusive) │ │ 3000 │ │
│        ├──────────────┤            ├───┤                  │
│        │        4.0升以上的         │            │4500元│                  │
├────┼────┬─────────┼──────┼───┼─────────┤
│        │        │                  │            │      │核定载客人数9人以 │
│ │ │ │││ Medium 480 Yuan on 20 people, including the │
│        │        │                  │            │      │车                │
│        │  客车  ├─────────┤    每辆    ├───┼─────────┤
│        │        │                  │            │      │核定载客人数20人  │
│        │        │       大型       │            │ 600元│(含)以上,包括电│
│商用车  │        │                  │            │      │车                │
│        ├────┴─────────┼──────┼───┼─────────┤
│ │ │ Truck kerb mass │ │ 84 Yuan per ton, including semi-trailer tractor │
│        ├──────────────┼──────┼───┼─────────┤
│        │          三轮汽车          │整备质量每吨│  60元│                  │
│        ├──────────────┼──────┼───┼─────────┤
Low speed trucks │ │ │ │ 60 Yuan per ton curb weight │ │
├────┼──────────────┼──────┼───┼─────────┤
│  挂车  │                            │整备质量每吨│  42元│                  │
├────┼──────────────┼──────┼───┼─────────┤
│ │ Private job │ │ 84 Yuan per ton curb weight │ │
│ ├ Other vehicles------------------┼---------┼ ┤ excluding tractors │
│ │ Wheeled machinery │ │ 84 Yuan per ton curb weight │ │
├────┼──────────────┼──────┼───┼─────────┤
│ 摩托车 │                            │    每辆    │  40元│                  │
├────┼──────────────┼──────┼───┼─────────┤
│ │ 200 tons (inclusive) │ │ │ 3 Yuan per tonne net tonnage of draught according to engine power │
│        ├──────────────┼──────┼───┤每1千瓦折合净吨位 │
│ │ 200 tons to 2000 tons (inclusive) │ │ │ 4 Yuan per ton 0.67 tons net tonnage calculation; tugs and │
│ ├ Ship------------------┼---------┼ ┤ non-motorized barge, respectively in accordance with the │
│ │ 2000 tons-10000 tonnes (including) │ │ │ 5 Yuan a tonne motor vessel net tonnage tax 50% │
│        ├──────────────┼──────┼───┤计算              │
│ │ │ │ Net tonnage of 10000 tons per tons 6 │ │
├────┼──────────────┼──────┼───┼─────────┤
│ │ 10 meters (inclusive) │ │ 600 Yuan per meter hull length │ │
│        ├──────────────┼──────┼───┼─────────┤
│ │ 10 meters to 18 meters (inclusive) │ │ 900 Yuan per meter hull length │ │
│        ├──────────────┼──────┼───┼─────────┤
¦ Yacht 18 meters to 30 meters (inclusive) │ │ 1300 Yuan per meter hull length │ │
│        ├──────────────┼──────┼───┼─────────┤
│ │ │ Hull length of more than 30 meters per meter │ 2000 │ │
│        ├──────────────┼──────┼───┼─────────┤
│        │        辅助动力帆艇        │    每米    │ 600元│                  │ └────┴──────────────┴──────┴───┴─────────┘